To better understand the rules for offsetting capital losses and how to treat capital losses carried forward, analyze the following data for an unmarried individual for the period 2010 through 2013. No capital loss carryforwards are included in the figures. For each year, determine AGI and the capital losses to be carried forward to a later tax year.

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2010 2011 2012 2013 AGI (excluding property transactions) STCG STCL LTCG LTCL AGI (including property $40,000 $50,000 $60,000 $70,000 7,000 10,000 5,000 12,000 6,000 10,000 2,200 6,000 9,500 4,000 9,000 5,000 3,000 5,000 21,000 1,000 transactions) STCL to be carried forward LTCL to be carried forward